Key Benefits:
Law of 15 March 1928 on the settlement of certain taxes on land goods to promote natural beauty
We WILHELMINA, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc., etc., etc.
Allen, who will see these or read hooren, salut! do n' t know:
We have also taken the view that it is a matter of course for the promotion of the preservation of natural beauty of certain taxes which are levied on land goods;
So it is that we, the Council of State, and with the mean consults of the States-General, have found and understand, as We approve and understand, in this:
1 This law is governed by:
a. 'estate' means a property occupied in the Netherlands, in whole or in part with nature reserves, forests or other wood-held buildings-including those on which an outdoor location or other accommodation is suitable for the character of the estate to the extent that the continued existence of that immovable property in its characteristic form for the preservation of the natural beauty is desirable;
b. Owner:
1 °. the owner of an immovable property which is not encumbered with the limited right of usufruct or, except in cases referred to in paragraph 3, that of leaseholder;
2 °. the usufruct or, except in cases referred to in the third paragraph, the owner-tenant;
c. economic ownership: a set of rights and obligations with respect to an immovable property, which represents an interest in that case. The interest includes at least some risk of value change and is attributable to a person other than the civil-legal owner. The granting of exclusive right of supply is not to be regarded as a transfer of economic ownership;
d. Our Minister: Our Minister for Economic Affairs;
e. Our Ministers: Our Minister for Economic Affairs and Our Minister of Finance.
2 In the case of, or under general management, rules shall be laid down concerning the conditions to be met by an immovable property in order to qualify as an estate. Those conditions shall apply:
a. the area of the immovable property, which may also be taken into account in the area of one of the adjacent immovable property classified as an estate or simultaneously with the former as an estate; If a close historical link exists between the two immovable properties;
b. the percentage of the area of the immovable property to be occupied at least with nature reserves, forests or other woodlands, and the nature of nature reserves, forests and other woodland stocks;
(c) the size and capacity of land not occupied by nature, forests or other timber stocks, whether related to the status of land directly adjacent to the immovable property;
d. the manner and nature of the cultivation;
e. the type of use which is made of the land and the stables.
3 If an immovable property is encumbered with the right of leaseholder, under the terms of a general measure of directors, instead of the owner, the principal owner of that immovable property shall be regarded as the owner, if the owner is to demonstrate that the owner does not own any economic property of the immovable property.
4 By way of derogation from the second paragraph, rules on the conditions to which an immovable property, meeting the conditions laid down in paragraphs 1, c, d and e in paragraph 2 of Part Two, but not to the conditions laid down in the second paragraph, are to be laid down by a general measure of administrative action. the conditions referred to in paragraph 2 (b) must be met in order to qualify as an estate.
1 The owner who wishes to see his immovable property as an estate, shall make a request to our Minister for that purpose to be submitted to our Minister.
2 In the case of, or under general management, rules shall be laid down in respect of:
the procedure for the submission of a request as referred to in the first paragraph and the decision-making process; and
b. the circumstances under which a request may be made exclusively in conjunction with a similar request submitted by the owner of an adjacent immovable property.
3 In the case of or under general management measures, the documents must be accompanied, in addition to a description of the characteristic form of the immovable property and extracts from the basic registration register, to be included in the application. shall be subject to the presentation of rules concerning the content of that description and other documents.
4 Our Ministers shall decide on the request by a joint decision.
5 If the request is met, the immovable property shall be considered as an estate with effect from the date on which the request was received from our Minister.
1 A property identified as a property shall no longer be considered as such in cases where:
a. the owner informs our Minister in writing that he no longer wishes to see the immovable property as an estate;
b. the character of estate of the immovable property has been impaired or lost due to lack of proper maintenance or due to other circumstances;
c.
1 °. ownership of the immovable property has been transferred;
2 °. It is limited to the right of usufruct or, except where the main owner is still regarded as owner on the basis of Article 1, third paragraph , that van erfpacht is established on the immovable property or has ended such a right to the immovable property, including the cases in which the leaseholder by the application of the property Article 1, third paragraph , no longer to be classified as owner. The establishment of the rights of leaseholder shall be treated as the transfer of economic property to a leaseholder initially based on the Article 1, third paragraph , not as owner of the immovable property,
3 °. the immovable property has been split up and divided into several partymen;
d. On the basis of Article 1 (a) (a) , the area of an adjacent immovable property has been taken into account and this immovable property or its adjoining part is no longer regarded as an estate, as a part of it, as part of its territory.
2 The first paragraph, introductory wording and part C , does not find any application, insofar as Our Ministers at the request of the owner decide by joint decision that the immovable property continues to be classified as an estate. The request must be submitted to our Minister after the date of the transfer or the end of the restricted duty, within six months of the date of the transfer. Our Minister has jurisdiction in special cases to extend the six-month period.
3 In cases where the immovable property is no longer regarded as an estate under the first paragraph, parts A or C In the event of a joint decision, our Ministers shall establish that the immovable property is no longer regarded as such with effect from the date on which the communication was received with our Minister, on the basis of the date of the transfer, of the establishment or the end of the restricted duty, or of the distribution.
4 In the case where the immovable property, in the judgment of Our Ministers, is no longer considered as an estate under the first paragraph, part B , Our Ministers, by joint decision, decide that the immovable property is no longer considered as such as of the date of that decision.
5 If the area of an immovable property for which a decision has been issued by Our Ministers as referred to in the third or fourth member has been taken into account in the review of another immovable property, mentioned in Article 1, second paragraph , Our Ministers shall send a copy of the above Decision to the owner or owners of that other immovable property.
6 The first paragraph, introductory wording and part d, shall not apply to the extent that our Ministers, at the request of the owner, decide by a joint decision that the immovable property continues to be regarded as an estate. The application shall be lodged within six months of the date of the notification referred to in the fifth paragraph.
7 In the event that an immovable property can no longer be considered as an estate as a result of the application of paragraph 1 (d), our Ministers shall, within six months of the date of dispatch of the notification referred to in paragraph 5, notify the Commission of the a joint decision that the immovable property is no longer considered as an estate as from the date of that decision.
8 An owner may ask Our Ministers to make a statement that an act which he proposes will not result in a decision as referred to in the fourth paragraph.
9 As regards a part of the immovable property, the first application, to the eighth paragraph, shall apply mutatis mutandis.
1 Where the immovable property referred to in Article 1 (4) , after three years after it has been declared as an estate, does not comply with the Article 1 (b) (b) The terms referred to, or if, in the opinion of our Minister after that period, will not meet these conditions, our Ministers by joint decision decide that the immovable property is no longer regarded as an estate. as from the date of that Decision. Our Minister may extend the period of three years on the basis of special circumstances for a maximum period of two years.
2 An owner of an immovable property that is on the foot of Article 1 (4) , if an estate has been designated, Our Ministers may request a statement to the Article 1 (b) (b) , conditions specified are fulfilled.
3 The first and second paragraphs shall apply mutatis mutandis in respect of a part of the immovable property.
1 From the date on which an immovable or part of an immovable property is no longer regarded as an estate, that immovable property or that part shall not be redeemed as such in the case of a request, or that part shall not be redeemed as such within 10 years. to that end by the person who was the owner at that time or by a company of which he is a shareholder or an immediate shareholder.
2 Where in the case of: Article 3, first paragraph, part b If the character of the estate is not seriously affected, our Ministers, by way of a joint decision, may, by way of derogation from the first paragraph, fix a shorter period of not more than five years and may, in so doing, be subject to conditions - Then find the Articles 8 and 9c No application. In addition, where the damage to the character of the estate as referred to in the first sentence arises from the circumstances resulting from force majeure, the application of Article 5.7, first paragraph, section c, of the Income Tax Act 2001 and from Article 220d, first paragraph, part d, of the Municipal Act the immovable property or the relevant part of it is equivalent to an estate.
3 The first member and the Articles 8 and 9c apply only if, within the shorter time limit:
(a) the owner informs our Minister in writing that he does not wish to see his immovable property as an estate as a property after the end of that period, or else;
(b) the conditions laid down in paragraph 2 are not complied with; or
c. again, a case referred to in Article 3, first paragraph, part b , occurs;
d. an adjacent immovable property, the area of which has been taken into account as intended Article 1 (a) (a) , by application of Article 3, first paragraph , no longer be taken into account when an estate is taken into account, unless the second member applies to this adjoining immovable property, then
e. in relation to an adjacent immovable property, the area of which is taken into account as intended Article 1 (a) (a) , and on which the second paragraph applies, one of the events referred to in parts a, b or c is present.
4 With regard to the third paragraph, part a, and parts b, c, d and e finds Article 3, third paragraph Fourth, fifth and seventh to ninth paragraphs, mutatis mutandis.
5 Where: Article 3, seventh paragraph , application has been found on an immovable property due to the fact that this immovable property had been classified as an estate taking into account the area of an adjacent immovable property to which the second paragraph has been applied, it has been second paragraph to the former immovable property, mutatis mutandis, mutatis mutandis.
1 Where to obtain an acquisition within the meaning of the Inheritance law 1956 an immovable property, which is regarded as an estate, provided that the conditions laid down in the following paragraph are fulfilled, does not place an action on the difference between the amount of the levy payable under the attack. In the case of the inheritance tax and the tax, which would be liable, if the immovable property is valued at half the value of the economic traffic to be awarded to the case at the time of the acquisition, Case that the burden rested to maintain it for a period of 25 years as such and not an established wood to be made according to the rules of normal forest management, or is customary or normal. To the extent that the estate has been opened to the public in accordance with rules approved by Our Ministers, the value of that estate, by way of derogation from the preceding sentence, is to be set at zero.
2 The previous paragraph shall apply only if in the declaration other than the goods Article 21 of the Act certain value in economic traffic shall be declared to be the value referred to in that paragraph in economic traffic and the value of the value in question. Article 2 (4) This Decision, if and in so far as it concerns an open estate, is at the disposal of the decision granting the arrangements for opening up to the market.
3 The provisions of paragraph 1 shall also apply where the decisions referred to above are first issued at the request of the transferors after the death or the grant.
4 The provisions of paragraph 1 shall not apply in so far as it is an acquisition within the meaning of the Inheritance law 1956 in the case of the person who, in the five years preceding the acquisition, transferred the immovable property for consideration and, during that period of five years, for an acquisition by his successors in title under a general title.
5 In addition to the amount of the attack, the amount of the recoverable tax shall be reported in the notice. The fixing of the latter amount shall be deemed to be the imposition of an attack for the purposes of the provisions of the legal provisions relating to the grant and inheritance tax and the tax interest scheme.
1 For the charge of the donation and inheritance tax levied under the Inheritance law 1956 and for the application of Article 8a , the assets and debts of a public limited company or of a private company with limited liability as assets and debts shall be considered as joint shareholders, if:
(a) the activities of limited liability companies or limited liability companies consisting exclusively or principally in the maintenance and exploitation of immovable property as estates;
b. all shareholders are natural persons;
c. the number of shareholders shall be no more than twenty.
(2) For the purposes of application of paragraph 1, legal persons shall be treated with natural persons, solely or substantially the preservation of natural beauty.
3 It in the first paragraph, part C , the said requirement does not apply, if the number of shareholders, having no more than twenty sums, is solely by inheritance, legacies, donations and unbonds of matrimonial communities or communities of registered Partnership has risen to more than 20, provided that the number of shareholders has risen to more than 20, and that number has not increased by other than those mentioned.
1 In the case where a decision is taken as intended to Article 3a (1) , or if, within a period of 25 years from the date of the death or the donation, Article 3, third, fourth and seventh member The tax-of which, as a result of these cases, Article 7, first paragraph , recovery has been omitted-still recovered, minus the already applied on the basis of Article 8a an advanced load.
2 If one of the cases referred to in paragraph 1 has occurred in respect of a part of the immovable property, the tax shall be revalued to half the value in economic traffic (or, to the extent of the immovable property), according to approved rules remains open, the zero value in economic traffic), to which one of those cases has occurred, to the immovable property, to the extent that it remains classified as an estate, in accordance with the conditions laid down in Article 7, first paragraph , to be granted, together with the value of the economic traffic which, at that time, is due to Article 21 of the Succession Act 1956 the other part of the immovable property, including the case of the established timber, must be granted, without the sum of such immovable property being the Article 7, second paragraph The former is too high. In such a case, the resulting tax, reduced by the amount of the tax already recovered, shall be recovered. The return of tax shall not have the effect of following this provision.
3 If it is decided by Our Ministers, that, to count from a time, present within a period of 25 years from the date of death or endowment, the immovable property is no longer open to approved rules, and the preceding two members do not apply, take place of tax calculated according to half the amount in the Article 7, first paragraph This value in economic traffic, minus the amount of tax already recovered.
If the case referred to in the preceding paragraph arises in respect of a part of the immovable property and the second paragraph does not apply, the tax shall be recalcuated to the value of zero in the case of economic traffic at the time of the date referred to in the preceding paragraph to the immovable property, to the extent that it remains open pursuant to approved rules, in accordance with Article 7, first paragraph , to be granted, plus half the value of the economic traffic to be allocated to the other part of the immovable property on the basis of the last notified provision at that time, without that sum being the sum of the value of the immovable property. Article 7, first paragraph , above the value of the value. The tax thus recharged, reduced by the amount of the tax already recovered, is now recovered. The return of tax shall not have the effect of following this provision.
5 If any of the cases referred to in this Article arise, they shall be obliged, within two months after they have been sent by the inspector in writing, to declare the acquisition or to be kept in the event of a declaration of acquisition or have been kept to provide details of the information required for recovery or reckoning pursuant to this Article, to the extent that they are not yet known to the inspector. Article 11 of the General Law on State Taxation shall apply. The amount of the tax to be recovered shall be fixed at the time of the attack.
6 On the amount of the tax, Article 7, first paragraph , is not advanced, remains Chapter V of the Invorting Act 1990 applicable. However, the interest rate referred to therein shall be charged only and at the same time as the tax, the amount of which is to be applied pursuant to this Article.
7 Our Minister of Finance may decide in special cases, that the preceding provisions of this Article remain wholly or partially non-applicable.
1 If the person in respect of whom Article 7 has been found, within a period of 25 years after the death or the donation:
a. transfer ownership of the estate; or
b. The right of usufruct or, except where the main owner is still classified as owner on the basis of Article 1, third paragraph , establishes, transfers or does away from inherited property on the immovable property, including the cases where the leaseholder by the application of the lease Article 1, third paragraph , no longer regarded as owner,
take place in accordance with the following members of the tax of which he/she is liable to be applied Article 7, first paragraph , recovery has been omitted.
2 For the purposes of this Article, transfer shall include the transfer of economic ownership.
3 The tax to be recovered pursuant to paragraph 1 shall be the product of the product of the goods at the time of the entry into force of the first paragraph. A or B , event does not yet expire full years of the period referred to in paragraph 1 and 1/25 of the tax referred to in the first paragraph of Article 7, first paragraph , recovery has been omitted.
4 If one of the cases referred to in the first paragraph arises in respect of a part of the estate, an amount of tax equal to the amount calculated in accordance with paragraph 3 shall be multiplied by a rupture of which the numerator is equal to the value of the affected part of the estate and the denominator is equal to the value of the entire estate. For the value of the part of the estate in question referred to in the preceding sentence of the estate or of the whole estate, the value in economic traffic at the time of the period referred to in paragraph 1 shall be taken into account. events occur.
5 By way of derogation from the first paragraph, the tax shall not be applied in respect of the items in the parts A or B the event does not constitute a direct or indirect consideration. In the case of a counterpart which deviates from that agreed to by independent parties in the course of trade, the amount of the tax shall be charged in respect of the amount corresponding to it in accordance with the third or fourth paragraph of Article 4 (1) of the EC Treaty. calculated amount multiplied by a fraction of which the numerator is equal to the value of the consideration and the denominator is equal to the value of the consideration that would have been agreed between independent parties.
6 If the legal acts referred to in paragraph 1 are carried out by the person who has acquired the estate or a portion thereof or one of the restricted rights referred to in paragraph 1, by virtue of the division of a community by virtue of a succession of such distributions, this article applies as if such division or divisions have not taken place.
7 If the person who has acquired an estate or a limited right of usufruct or van leaselease thereto as a result of the division of an estate, that estate or that limited right within the 25-year period referred to in the first paragraph transfers to any part of a part or former part of that estate, the first paragraph shall continue to apply in respect of such transfer. The part or former part of whom the estate or limited right referred to in the preceding sentence is transferred shall, for the purposes of this Article, be deemed to have acquired the estate or restricted right by the division of the previous sentence. Said estate.
8 Article 8, fifth and seventh paragraphs , shall apply mutatis mutandis.
On the following: Articles 7 , 8 and 8a to indicate values and attacks to be imposed are the legal provisions relating to the donation and inheritance tax and the provisions of the General Law on State Taxation applies to as much as possible.
No transfer tax is due in respect of the acquisition of an estate.
The load applied by the application of Article 9a has not been levied, is still liable if a decision is taken in respect of the estate as referred to in Article 4 (2). Article 3a (1) , or within a period of 25 years after the date of acquisition, Article 3, third, fourth and seventh member , mentioned cases.
1 For the application of the Articles 7a, first paragraph, part a , and 8a and the Articles 9a and 9c of this Act , as well as Article 5 (a) of the Law on Corporate Tax 1969 (Stb. 469) and Article 10.9 of the Income Tax Act 2001 are immovable property held during the on-the-foot of the Article 4, second paragraph The period fixed shall not be re-considered as an estate, treated as land goods.
2 If at the foot of Article 4, second paragraph -a period of time has been fixed, the period of 25 years shall be as referred to in Article 8 and in Article 9c shall be extended by that period.
This law can be cited as "Nature Law 1928".
This law is deemed to have entered into force as from the first January 1928.
Burdens and orders, which are in the State Sheet will be placed, and that all of the Ministerial Departments, Authorities, Colleges and Officials, who so concern, will keep their hands on the precise execution.
Given at The Hague, 15den of March 1928
WILHELMINA.
The Minister of Finance,
THE GEER.
The Minister for Internal Affairs and Agriculture,
J. B. KAN.
Spent seven and twenty March 1928.The Minister of Justice,
J. DONNER.
